Nidhi Company - MCA Rules, 2014 in Tamilnadu

In exercise of the powers
conferred under
sub-section (1) of section 406 read with sub-sections (1) and
(2) of 469 of the
Companies Act,2013, the Central Government hereby makes the
following rules,
namely:-

1. Short title and
commencement - (1) These Rules may be called
Nidhi Rules, 2014.

(2) They shall come into force
on the date of their
publication in the Official Gazette.

2. Application
- These rules shall apply
to,-

(a) every company which had
been declared as a
Nidhi or Mutual Benefit Society under sub-section (1) of
section 620A of the
Companies Act, 1956;

(b) every company functioning
on the lines of a
Nidhi company or Mutual Benefit Society but has either not
applied for or has
applied for and is awaiting notification to be a Nidhi or
Mutual Benefit
Society under sub-section (1) of section 620A of the
Companies Act, 1956; and

(c) every company incorporated
as a Nidhi pursuant
to the provisions of section 406 of the
Act.

(b) “Doubtful Asset” means a
borrowal account which
has remained a nonperforming asset for more than two years
but less than three
years;

(c) “Loss Asset” means a
borrowal account which has
remained a nonperforming asset for more than three years or
where in the
opinion of the Board, a shortfall in the recovery of the loan
account is
expected because the documents executed may become invalid if
subjected to
legal process or for any other reason;

(d) “Net Owned Funds” means the
aggregate of paid
up equity share capital and free reserves as reduced by
accumulated losses and
intangible assets appearing in the last audited balance
sheet:

Provided that the amount
representing the proceeds
of issue of preference shares shall not be included for
calculating Net Owned
Funds.

(e) “Non-Performing Asset”
means a borrowal account
in respect of which interest income or instalment of loan
towards repayment of principal
amount has remained unrealised for twelve
months;

(f) “Standard Asset” means the
asset in respect of
which no default in repayment of principal or payment of
interest has occurred
or is perceived and which has neither shown signs of any
problem relating to
repayment of principal sum or interest nor does it carry more
than normal risk
attached to the business;

(g) “Sub-Standard Asset” means
a borrowal account
which is a non performing asset:

Provided that reschedulement or
renegotiation or
rephasement of the loan instalment or interest payment shall
not change the
classification of an asset unless the borrowal account has
satisfactorily
performed for at least twelve months after such
reschedulement or renegotiation
or rephasement.

(2) Words and expressions used
herein, but not
defined in these rules and defined in the Act or in the
Companies
(Specification of definitions details) Rules, 2014 shall have
the same meaning
as assigned to them in the Act or in the said
Rules.

4. Incorporation and incidental
matters - (1) A Nidhi to be incorporated
under the Act shall be a public company and shall have a
minimum paid up equity
share capital of five lakh rupees.

(2) On and after the
commencement of the Act, no
Nidhi shall issue preference shares.

(3) If preference shares had
been issued by a Nidhi
before the commencement of this Act, such preference shares
shall be redeemed
in accordance with the terms of issue of such
shares.

(4) Except as provided under
the proviso to
sub-rule (e) to rule 6, no Nidhi shall have any object in its
Memorandum of
Association other than the object of cultivating the habit of
thrift and
savings amongst its members, receiving deposits from, and
lending to, its
members only, for their mutual benefit.

(5) Every Company incorporated
as a “Nidhi” shall
have the last words ‘Nidhi Limited’ as part of its
name.

5. Requirements for minimum
number of members, net
owned fund etc - (1) Every
Nidhi shall, within a period of one year from the
commencement of these rules,
ensure that it has-

(a) not less than two hundred
members;

(b) Net Owned Funds of ten lakh
rupees or more;

(c) unencumbered term deposits
of not less than ten
per cent of the outstanding deposits as specified in rule 14;
and

(d) ratio of Net Owned Funds to
deposits of not
more than 1:20.

(2) Within ninety days from the
close of the first
financial year after its incorporation and where applicable,
the second
financial year, Nidhi shall file a return of statutory
compliances in Form
NDH-1 along with such fee as provided in Companies
(Registration Offices
and Fees) Rules, 2014 with the Registrar duly certified by a
company secretary
in practice or a chartered accountant in practice or a cost
accountant in
practice.

(3) If a Nidhi is not complying
with clauses (a) or
(d) of sub-rule (1) above, it shall within thirty days from
the close of the
first financial year, apply to the Regional Director in
Form NDH-2 along
with fee specified in Companies(Registration Offices and
Fees) Rules, 2014 for
extension of time and the Regional Director may consider the
application and
pass orders within thirty days of receipt of the
application.

Explanation.- For the purpose of this rule
“Regional Director”
means the person appointed by the Central Government in the
Ministry of
Corporate Affairs as a Regional Director;

(4) If the failure to comply
with sub-rule (1) of
this rule extends beyond the second financial year, Nidhi
shall not accept any
further deposits from the commencement of the second
financial year till it
complies with the provisions contained in sub-rule (1),
besides being liable
for penal consequences as provided in the
Act.

6. General restrictions or
prohibitions - No Nidhi
shall-

(a) carry on the business of
chit fund, hire
purchase finance, leasing finance, insurance or acquisition
of securities
issued by any body corporate;

(b) issue preference shares,
debentures or any
other debt instrument by any name or in any form
whatsoever;

(c) open any current account
with its members;

(d) acquire another company by
purchase of
securities or control the composition of the Board of
Directors of any other
company in any manner whatsoever or enter into any
arrangement for the change
of its management, unless it has passed a special resolution
in its general
meeting and also obtained the previous approval of the
Regional Director having
jurisdiction over such Nidhi;

Explanation - For the purposes of this
sub-rule, “control” shall
have the same meaning assigned to it in clause (27) of
section 2 of the Act;

(e) carry on any business other
than the business
of borrowing or lending in its own name:

Provided that Nidhis which have
adhered to all the
provisions of these rules may provide locker facilities on
rent to its members
subject to the rental income from such facilities not
exceeding twenty per
cent. of the gross income of the Nidhi at any point of time
during a financial
year.

(f) accept deposits from or
lend to any person,
other than its members;

(g) pledge any of the assets
lodged by its members
as security;

(h) take deposits from or lend
money to any body
corporate;

(i) enter into any partnership
arrangement in its
borrowing or lending activities;

(j) issue or cause to be issued
any advertisement
in any form for soliciting deposit:

Provided that private
circulation of the details of
fixed deposit schemes among the members of the Nidhi carrying
the words “for
private circulation to members only” shall not be considered
to be an
advertisement for soliciting deposits.

(k) pay any brokerage or
incentive for mobilising
deposits from members or for deployment of funds or for
granting loans.

(1) Every Nidhi shall issue
equity shares of the nominal value of not less than ten
rupees each:

Provided that this requirement
shall not apply to a
company referred toin sub-rules (a) and (b) of rule
2.

(2) No service charge shall be
levied for issue of
shares.

(3) Every Nidhi shall allot to
each deposit holder
at least a minimum of ten equity shares or shares equivalent
to one hundred
rupees:

Provided that a savings account
holder and a
recurring deposit account holder shall hold at least one
equity share of rupees
ten.

8. Membership
-

(1) A Nidhi shall not admit a
body corporate or
trust as a member.

(2) Except as otherwise
permitted under these
rules, every Nidhi shall ensure that its membership is not
reduced to less than
two hundred members at any time.

(3) A minor shall not be
admitted as a member of
Nidhi: Provided that deposits may be accepted in the name of
a minor, if they
are made by the natural or legal guardian who is a member of
Nidhi.

9. Net owned funds
- Every Nidhi shall maintain Net
Owned Funds (excluding the proceeds of any preference share
capital) of not less
than ten lakh rupees or such higher amount as the Central
Government may
specify from time to time.

10. Branches
-

(1) A Nidhi may open branches,
only if it has earned
net profits after tax continuously during the preceding three
financial years.

(2) Subject to the provisions
contained in sub-rule
(1), a Nidhi may open upto three branches within the
district.

(3) If a Nidhi proposes to open
more than three
branches within the district or any branch outside the
district, it shall
obtain the prior permission of the Regional Director and an
intimation is to be
given to the Registrar about opening of every branch within
thirty days of such
opening.

(4) No Nidhi shall open
branches or collection
centres or offices or deposit centres, or by whatever name
called outside the
State where its registered office is
situated.

(5) No Nidhi shall open
branches or collection
centres or offices or deposit centres, or by whatever name
called unless
financial statement and annual return (up to date) are filed
with the
Registrar.

(6) A Nidhi shall not close any
branch unless it-

(a) publishes an advertisement
in a newspaper in
vernacular language in the place where it carries on business
at least thirty
days prior to such closure, informing the public about such
closure;

(b) fixes a copy of such
advertisement or a notice
informing such closure of the branch on the notice board of
Nidhi for a period
of at least thirty days from the date on which advertisement
was published
under clause (a) ; and

(c) gives an intimation to the
Registrar within
thirty days of such closure.

11. Acceptance of deposits by
Nidhis

(1) A Nidhi shall not accept
deposits exceeding twenty times of its Net Owned Funds (NOF)
as per its last
audited financial statements.

(2) In the case of companies
covered under clauses
(a) and (b) of rule 2and existing on or before 26th July,
2001 and which have
accepted deposits in excess of the aforesaid limits, the same
shall be restored
to the prescribed limit by increasing the Net Owned Funds
position or
alternatively by reducing the deposit according to the table
given below:

Ratio of Net Owned Funds to
Deposits (as on 31.3.
2013)

Date by which the company has
to achieve
prescribed ceiling of 1:20

a) More
than 1:20 but upto 1:35

By
31.3. 2015

b) More
than 1:35 but upto 1:45

By
31.3. 2016

c) More
than 1:45

By
31.3. 2017

(3) The companies which are
covered under the Table
in sub-rule (2)above shall not accept fresh deposits or renew
existing deposits
if such acceptance or renewal leads to violation of the
prescribed ratio.

12. Application form for
deposit - (1) Every application form for
placing a deposit with a Nidhi shall contain the following
particulars, namely:-

(a) Name of
Nidhi;

(b) Date of incorporation of
Nidhi;

(c) The business carried on by
Nidhi with details
of branches, if any;

(d) Brief particulars of the
management of Nidhi
(name, addresses and occupation of the directors, including
DIN);

(e) Net profits of Nidhi before
and after making
provision for tax for the preceding three financial
years;

(f) Dividend declared by Nidhi
during the preceding
three financial years;

(g) Mode of repayment of the
deposit;

(h) Maturity period of the
deposit;

(i) Interest payable on the
deposit;

(j) The rate of interest
payable to the depositor
in case the depositor withdraws the deposit
prematurely;

(k) The terms and conditions
subject to which the
deposit may be accepted or renewed;

(l) A summary of the financials
of the company as
per the latest two audited financial statements as given
below:

(i) Net Owned
Funds

(ii) Deposits
accepted

(iii) Deposits
repaid

(iv) Deposits claimed but
remaining unpaid

(v) Loans disbursed
against-

(a) immovable
property;

(b) deposits;
and

(c) gold and
jewellery

(vi) Profit before
tax

(vii) Provision for
tax

(viii) Profit after
tax

(ix) Dividend per
share

(m) any other special
features or terms and conditions subject to which the deposit
is accepted or renewed.

(2) The application form shall
also contain the
following statements, namely:-

(a) in case of non- payment of
the deposit or part
thereof as per the terms and conditions of such deposit, the
depositor may
approach the Registrar of companies having jurisdiction over
Nidhi;

(b) in case of any deficiency
of Nidhi in servicing
its depositors, the depositor may approach the National
Consumers Disputes
Redressal Forum, the State Consumers Disputes Redressal Forum
or District
Consumers Disputes Redressal Forum, as the case may be, for
redressal of his
relief;

(c) a declaration by the Board
of Directors to the
effect that the financial position of Nidhi as disclosed and
the
representations made in the application form are true and
correct and that
Nidhi has complied with all the applicable
rules;

(d) a statement to the effect
that the Central
Government does not undertake any responsibility for the
financial soundness of
Nidhi or for the correctness of any of the statement or the
representations
made or opinions expressed by Nidhi;

(e) the deposits accepted by
Nidhi are not insured
and the repayment of deposits is not guaranteed by either the
Central
Government or the Reserve Bank of India;
and

(f) a verification clause by
the depositor stating
that he had read and understood the financial and other
particulars furnished
and representations made by Nidhi in his application form and
after careful
consideration he is making the deposit with Nidhi at his own
risk and volition.

(3) Every Nidhi shall obtain
proper introduction of
new depositors before opening their accounts or accepting
their deposits and
keep on its record the evidence on which it has relied upon
for the purpose of
such introduction.

(4) For the purposes of
introduction of depositors,
a Nidhi shall obtain documentary evidence of the depositor in
the form of proof
of identity and address as under:

(a) Proof of Identity (any one
of the following)

(i)
Passport

(ii) Unique Identification
Number

(iii) Income-tax PAN
card

(iv) Elector Photo Identity
Card

(v) Driving
licence

(vi) Ration
card

(b) Proof of address (any one
of the following)

(i)
Passport

(ii) Unique Identification
Number

(iii) Elector Photo Identity
Card

(iv) Driving
licence

(v) Ration
card

(vi) Telephone
bill

(vii) Bank account
statement

(viii) Electricity
bill

(documents referred to serial
numbers (vi), (vii) and (viii) above shall not be more than
two months old).

(1) The fixed deposits shall be
accepted for a
minimum period of six months and a maximum period of sixty
months.

(2) Recurring deposits shall be
accepted for a
minimum period of twelvemonths and a maximum period of sixty
months.

(3) In case of recurring
deposits relating to
mortgage loans, the maximum period of recurring deposits
shall correspond to
the repayment period of such loans granted by
Nidhi.

(4) The maximum balance in a
savings deposit
account at any given time qualifying for interest shall not
exceed one lakh
rupees at any point of time and the rate of interest shall
not exceed two per
cent. above the rate of interest payable on savings bank
account by
nationalised banks.

(5) A Nidhi may offer interest
on fixed and
recurring deposits at a rate not exceeding the maximum rate
of interest
prescribed by the Reserve Bank ofIndia which the Non-Banking
Financial
Companies can pay on their public
deposits.

(6) A fixed deposit account or
a recurring deposit
account shall be foreclosed by the depositor subject to the
following
conditions, namely:-

(a) a Nidhi shall not repay any
deposit within a
period of three months from the date of its
acceptance;

(b) where at the request of the
depositor, a Nidhi
repays any deposit after a period of three months, the
depositor shall not be
entitled to any interest up to six months from the date of
deposit;

(c) where at the request of the
depositor, a Nidhi
makes repayment of a deposit before the expiry of the period
for which such
deposit was accepted by Nidhi, the rate of interest payable
by Nidhi on such
deposit shall be reduced by two per cent. from the rate which
Nidhi would have
ordinarily paid, had the deposit been accepted for the period
for which such
deposit had run:

Provided that in the event of
death of a depositor,
the deposit may be repaid prematurely to the surviving
depositor or depositors
in the case of joint holding with survivor clause, or to the
nominee or to
legal heir with interest up to the date of repayment at the
rate which the
company would have ordinarily paid, had such deposit been
accepted for the
period for which such deposit had run.

14. Un-encumbered term deposits
- Every Nidhi shall invest and
continue to keep invested, in unencumbered term deposits with
a scheduled
commercial bank (other than a co-operative bank or a regional
rural bank),or
post office deposits in its own name an amount which shall
not be less than ten
per cent. of the deposits outstanding at the close of
business on the last
working day of the second preceding
month:

Provided that in cases of
unforeseen commitments,
temporary withdrawal may be permitted with the prior approval
of the Regional
Director for the purpose of repayment to depositors, subject
to such conditions
and time limit which may be specified by the Regional
Director to ensure
restoration of the prescribed limit of ten per
cent.

15. Loans -

(1) A Nidhi shall provide loans
only to its
members.

(2) The loans given by a Nidhi
to a member shall be
subject to the following limits, namely:-

(a) two lakh rupees, where the
total amount of
deposits of such Nidhi from its members is less than two
crore rupees;

(b) seven lakh fifty thousand
rupees, where the
total amount of deposits of such Nidhi from its members is
more than two crore
rupees but less than twenty crore rupees;

(c) twelve lakh rupees, where
the total amount of
deposits of such Nidhi from its members is more than twenty
crore rupees but
less than fifty crore rupees; and

(d) fifteen lakh rupees, where
the total amount of
deposits of such Nidhi from its members is more than fifty
crore rupees:

Provided that where a Nidhi has
not made profits
continuously in the three preceding financial years, it shall
not make any
fresh loans exceeding fifty per cent. of the maximum amounts
of loans specified
in clauses (a), (b), (c) or (d).

Provided further that a member
shall not be
eligible for any further loan if he has borrowed any earlier
loan from the
Nidhi and has defaulted in repayment of such
loan.

(3) For the purposes of
sub-rule (2), the amount of
deposits shall be calculated on the basis of the last audited
annual financial
statements.

(4) A Nidhi shall give loans to
its members only
against the following securities,
namely:-

(a) gold, silver and
jewellery:

Provided that the repayment
period of such loan
shall not exceed one year.

(b) immovable
property:

Provided that the total loans
against immovable
property [excluding mortgage loans granted on the security of
property by
registered mortgage, being a registered mortgage under
section 69 of the
Transfer of Property Act, 1882 (IV of 1882)] shall not exceed
fifty per cent.
of the overall loan outstanding on the date of approval by
the board, the
individual loan shall not exceed fifty per cent. of the value
of property
offered as security and the period of repayment of such loan
shall not exceed
seven years.

(c) fixed deposit receipts,
National Savings
Certificates, other Government Securities and insurance
policies:

Provided that such securities
duly discharged shall
be pledged with Nidhi and the maturity date of such
securities shall not fall
beyond the loan period or one year whichever is
earlier:

Provided further that in the
case of loan against
fixed deposits, the period of loan shall not exceed the
unexpired period of the
fixed deposits.

16. Rate of interest
- The rate of interest to be
charged on any loan given by a Nidhi shall not exceed seven
and half per cent.
above the highest rate of interest offered on deposits by
Nidhi and shall be
calculated on reducing balance method:

Provided that Nidhi shall
charge the same rate of
interest on the borrowers in respect of the same class of
loans and the rates
of interest of all classes of loans shall be prominently
displayed on the
notice board at the registered office and each branch office
of Nidhi.

17. Rules relating to
Directors

(1) The Director shall be a
member of Nidhi.

(2) The Director of a Nidhi
shall hold office for a
term up to ten consecutive years on the Board of
Nidhi.

(3) The Director shall be
eligible for
re-appointment only after the expiration of two years of
ceasing to be a
Director.

(4) Where the tenure of any
Director in any case
had already been extended by the Central Government, it shall
terminate on
expiry of such extended tenure.

(5) The person to be appointed
as a Director shall
comply with the requirements of sub-section (4) of section
152 of the Act and
shall not have been disqualified from appointment as provided
in section 164 of
the Act.

18. Dividend.- A Nidhi shall not declare
dividend exceeding
twenty five per cent. or such higher amount as may be
specifically approved by
the Regional Director for reasons to be recorded in writing
and further subject
to the following conditions, namely:-

(a) an equal amount is
transferred to General
Reserve;

(b) there has been no default
in repayment of
matured deposits and interest; and

(c) it has complied with all
the rules as
applicable to Nidhis.

19. Auditor:-

(1) No Nidhi shall appoint or
re-appoint an
individual as auditor for more than one term of five
consecutive years.

(2) No Nidhi shall appoint or
re-appoint an audit
firm as auditor for more than two terms of five consecutive
years;

Provided that an auditor
(whether an individual or
an audit firm) shall be eligible for subsequent appointment
after the
expiration of two years from the completion of his or its
term.

Explanation: For the purposes of this
provison:

(i) in case of an auditor
(whether an individual or
audit firm), the period for which he or it has been holding
office as auditor
prior to the commencement of these rules shall be taken into
account in
calculating the period of five consecutive years or ten
consecutive years, as
the case may be;

(ii) appointment includes
re-appointment.

20. Prudential norms -

(1) Every Nidhi shall adhere to
the prudential norms for revenue recognition and
classification of assets in
respect of mortgage loans or jewel loans as contained
hereunder.

(2) Income including interest
or any other charges
on non-performing assets shall be recognised only when it is
actually realised
and any such income recognised before the asset became
non-performing and which
remains unrealised in a year shall be reversed in the profit
and loss account
of the immediately succeeding year.

(3) (a)
In respect of mortgage loans, the
classification of assets and the provisioning required shall
be as under:

NATURE
OF ASSET

PROVISION
REQUIRED

Standard
Asset

No
provision

Sub-standard
Asset

10% of
the aggregate outstanding amount

Doubtful
Asset

25% of
the aggregate outstanding amount

Loss
Asset

100% of
the aggregate outstanding amount

Provided that a Nidhi may make
provision for
exceeding the percentage specific herein.

(b) The estimated realisable
value of the
collateral security to which a Nidhi has valid recourse may
be reduced from the
aggregate outstanding amount,if the proceedings for the sale
of the mortgaged
property have been initiated in a court of law within the
previous two years of
the interest, income or instalment remaining
unrealised.

(4) In case of companies which
were incorporated on
or before 26-07-2001, such companies shall make provisions in
respect of loans
disbursed and outstanding as on 31-03-2002 for income
reversal and
non-performing assets as per table given
below:

For the year
ended

Extent of
provision

31-03- 2015

Un-provided balance on equal
basis over the three

31-03- 2016

31-03- 2017

years as specified in the
preceding column.

(5) (a) The Notes on the
financial statements of a
year shall disclose-

(i) the total amount of
provisions, if any, to be
made on account of income reversal and non-performing assets
remaining
unrealised;

(ii) the cumulative amount
provided till the previous
year;

(iii) the amount provided in
the current year; and

(iv) the balance amount to be
provided.

(b) Such disclosure shall
continue to be made until
the entire amount to be provided has been provided
for.

(6) In respect of loans against
gold or jewellery-

(a) the aggregate amount of
loan outstanding
against the security of gold or jewellery shall either be
recovered or renewed
within three months from the due date of
repayment;

(b) if the loan is not
recovered or renewed and the
security is not sold within the aforesaid period of three
months, the company
shall make provision in the current year’s financial
statements to the extent
of unrealised amount or the aggregate outstanding amount of
loan including interest
as applicable;

(c) no income shall be
recognised on such loans
outstanding after the expiry of the three months period
specified in (a) above
or sale of gold or jewellery, whichever is earlier;
and

(d) the loan to value ratio
shall not exceed 80 percent.

Explanation.- For the purposes
of this rule, the
term ‘loan to value ratio’ means the ratio between the amount
of loan given and
the value of gold or jewellery against which such loan is
given.

21. Filing of half yearly
return.- Every company covered under
rule
2shall file half yearly return with the Registrar in Form
NDH-3 along
with such fee as provided in Companies (Registration Offices
and Fees)
Rules,2014 within thirty days from the conclusion of each
half year duly
certified by a company secretary in practice or chartered
accountant in
practice or cost accountant in practice.

22. Auditor’s
certificate.- The Auditor of the company
shall
furnish a certificate every year to the effect that the
company has complied
with all the provisions contained in the rules and such
certificate shall be
annexed to the audit report and in case of non-compliance, he
shall
specifically state the rules which have not been complied
with.

23. Power to enforce compliance
-

(1) For the purposes of
enforcing compliance with these rules, the Registrar of
companies may call for
such information or returns from Nidhi as he deems necessary
and may engage the
services of chartered accountants, company secretaries in
practice, cost
accountants, or any firm thereof from time to time for
assisting him in the
discharge of his duties.

(2) In respect of any Nidhi
which has violated
these rules or has failed to function in terms of the
Memorandum and Articles
of Association, the concerned Regional Director may appoint a
Special Officer to
take over the management of Nidhi and such Special Officer
shall function as
per the guidelines given by such Regional Director: Provided
that an opportunity of being heard shall
be given to the concerned Nidhi by the Regional Director
before appointing any
Special Officer.

24. Penalty for non-compliance
- If a company falling under
rule
2 contravenes any of the provisions of the rules prescribed
herein, the company
and every officer of the company who is in default shall be
punishable with
fine which may extend to five thousand rupees, and where the
contravention is a
continuing one, with a further fine which may extend to five
hundred rupees for
every day after the first during which the contravention
continues.

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Note:As you know, gathering info,
resources and
hiring right services are a competitive process. So, you need
to follow
the basic biz ethics and not send spam emails or not make any
unsolicited phone calls to concerned organization (either gov
or pvt)
with long, unrelated requests for information and support
without
knowing about it in correct manner else, chances of getting
your work
done will be drastically reduced. Also, this will discredit
your
Organization and can bring bad reputation to you as an
individual. Please,
email your exact requirement to: ask@mutualbenefit.co.in for
getting all sorts of information and resources related to
compliance, regulatory and licensing of Nidhi Company by email as
well as on phone for FREE. You may also book an appointment for
in-person meeting with Ozgian (experts at Ozg, find more @ www.ozgian.com) at any of Ozg Rep Office near to your
place.